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Showing 251260 of 2313 articles for Art. 669 · CGI Art. 787 B · CGI Art. 774 bis

French General Tax CodeIn force
XIa: Tax treatment of certain limited liability companies - Election for partnership status

Article 239 bis AA

Limited liability companies carrying on an industrial, commercial, craft or agricultural activity, and formed solely between persons related in the direct line or between brothers and sisters, as well…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XI ter: Taxation of certain public limited companies, simplified joint stock companies and limited liability companies. Opting for the partnership system

Article 239 bis AB

I.-Public limited companies (sociétés anonymes), simplified joint stock companies (sociétés par actions simplifiées) and limited liability companies (sociétés à responsabilité limitée), the securities…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XXIII bis: Taxation of capital gains realised by individuals or companies who are not domiciled in France for tax purposes

Article 244 bis C

Subject to the provisions of article 244 bis B, the provisions of Article 150-0 A does not apply to capital gains realised on transfers for valuable consideration of transferable securities or corpora…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
B: Reduced rate

Article 278-0 bis

…Supplies relating to:1° Foodstuffs intended for human consumption, products normally intended to be used in the preparation of such foodstuffs and products normally used to supplement or replace su…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
III: Exempt transactions

Article 262-00 bis

…ried out within the framework of diplomatic and consular relations, within the limits, where applicable, of the quotas allocated by the administration; 2° The supply of goods and services to the follo…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
III: Exempt transactions

Article 262-0 bis

I.-Persons who intervene, in their name and on their behalf or in the name and on behalf of vendors affiliated to them, in a supply of goods transaction exempt from value added tax under the condition…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
B: Reduced rate

Article 279-0 bis

…mprovement, conversion, development and maintenance work other than that mentioned in article 278-0 bis A relating to premises for residential use, completed more than two years ago, with the exceptio…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section VIII: Imports

Article 293 A bis

Non-taxable legal entities that have paid value added tax on the importation of a good may obtain a refund of the tax if they dispatch or transport that good to another Member State of the European Co…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Chapter IX: Slaughter health fees

Article 302 bis O

The rate of this fee is set per animal of each species, subject to a ceiling of 150% of the average flat-rate levels defined in euros by decision of the Council of the European Union. This fee may be…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter IX: Slaughter health fees

Article 302 bis N

…ys a slaughter health fee to the State. However, in the case of contract slaughter, the fee is paid by the third-party slaughterer on behalf of the owner. This fee is also paid by any person who has w…

AI translation · Updated 7 Nov 2023Open Article
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